Menacherry Lonappan Jayan Vs State Tax Officer
Date: November 26, 2023
Subject Matter
Petitioner to approach the Appellate Authority against the impugned order within the extended time limit
Summary
The petitioner filed a writ petition challenging an order issued by the State Tax Officer. The Central Board of Indirect Taxes and Customs issued a notification extending the limitation for filing an appeal against an order passed by the Assessing Authority up to 31.01.2024. As the impugned order is dated 24.10.2022, the petitioner has time till 31.01.2024 to file an appeal against the order under Section 107 of the CGST/Kerala SGST Act, 2017. The court disposed of the writ petition, allowing the petitioner to approach the Appellate Authority against the impugned order within the extended time limit.
FULL TEXT OF THE JUDGMENT/ORDER OF KERALA HIGH COURT
1. The present writ petition has been filed by the petitioner impugning Exhibit P-5 order issued by the 1st respondent, State Tax Officer.
2. The Central Board of Indirect Taxes and Customs has issued Notification No. 53/2023 – Central Tax dated 02.11.2023 whereby the limitation for filing appeal against an order passed by the Assessing Authority has been extended up to 31.01.2024. In the present case, the impugned order is dated 24.10.2022. Thus, in view of the aforesaid notification, the petiitoner has time till 31.01.2024 to file appeal against the impugned order in Exhibit P-5 under Section 107 of the CGST/Kerala SGST Act, 2017.
3. In view of the availability of alternative remedy and extended limitation for filing the appeal in terms of the notification referred to above, this writ petition is disposed of with liberty to the petitioner to approach the Appellate Authority against the impugned Exhibit P-5 order and, if such an appeal is filed, the same shall be considered expeditiously in accordance with the law.